Section 205.314 – Taxes to Accompany Report; Disposition of Taxes, Penalties, and Costs; Payment of Credits for Heating Fuel Costs.
205.314 Taxes to accompany report; disposition of taxes, penalties, and costs; payment of credits for heating fuel costs. Sec. 14. (1) All taxes shall accompany the report provided for in section 2. Except as provided in subsection (2), all taxes, penalties, or costs paid to the state treasurer under this act shall be paid into […]
Section 205.426d – Sale of Cigarettes by Nonparticipating Manufacturer; Information to Be Provided to Department; Payment of Equity Assessment; Prepayment; Stamp; Prohibited Conduct; Publication of List of Compliant Nonparticipating Manufacturers; Seizure or Confiscation; Violation; Service of Process; Brand Previously Sold; Audit or Review; Definitions.
205.426d Sale of cigarettes by nonparticipating manufacturer; information to be provided to department; payment of equity assessment; prepayment; stamp; prohibited conduct; publication of list of compliant nonparticipating manufacturers; seizure or confiscation; violation; service of process; brand previously sold; audit or review; definitions. Sec. 6d. (1) Before commencing sales of cigarettes in this state, whether directly […]
Section 205.315 – In Lieu of Other Taxes; Exceptions.
205.315 In lieu of other taxes; exceptions. Sec. 15. The severance tax herein provided for shall be in lieu of all other taxes, state or local, upon the oil or gas, the property rights attached thereto or inherent therein, or the values created thereby; upon all leases or the rights to develop and operate any […]
Section 205.426e – Enforcement of Tobacco Product Manufacturer’s Escrow Accounts Act; Disclosure of Information to Attorney General; Consolidation of Information Received Pursuant to Agreements With Indian Tribes; Disclosure of Information Otherwise Confidential; Information Received as Result of Npm Adjustment Settlement Agreement.
205.426e Enforcement of tobacco product manufacturer’s escrow accounts act; disclosure of information to attorney general; consolidation of information received pursuant to agreements with Indian tribes; disclosure of information otherwise confidential; information received as result of NPM adjustment settlement agreement. Sec. 6e. (1) Notwithstanding any law to the contrary, the department shall, upon request of the […]
Section 205.316 – Repealed. 1980, Act 166, Eff. Sept. 17, 1980.
205.316 Repealed. 1980, Act 166, Eff. Sept. 17, 1980. Compiler’s Notes: The repealed section pertained to overpayments.
Section 205.317 – Information as to Production; Availability, Conditions.
205.317 Information as to production; availability, conditions. Sec. 17. The department of revenue may provide information to any person as to the quantities of oil or gas purchased or reported when the department is satisfied that the information will be used for public or petroleum industry educational or research purposes. History: Add. 1965, Act 299, […]
Section 205.421 – Short Title.
205.421 Short title. Sec. 1. This act shall be known and may be cited as the “tobacco products tax act”. History: 1993, Act 327, Eff. Mar. 15, 1994
Section 205.422 – Definitions.
205.422 Definitions. Sec. 2. As used in this act: (a) “Cigar” means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco. Cigar does not include a cigarette. (b) “Cigarette” means a roll for smoking or heating that is made wholly or in part of tobacco, irrespective of size or shape […]
Repealed – Act 265 of 1933 – Branch or Chain Store or Counters (205.401 – 205.413)
BRANCH OR CHAIN STORE OR COUNTERSAct 265 of 1933205.401-205.413 Repealed. 1968, Act 193, Eff. Mar. 31, 1969.
Section 205.423 – Purchase, Possession, Importation, Acquisition for Resale or Sale of Tobacco Product; Remote Retail Sale; Unclassified Acquirer; License Required; Fees; Disc or Marker Attached to Vending Machine; Proof to Be Furnished With Application; Surety Bond; Financial Statement; Display of License; Secondary Wholesaler, Vending Machine Operator, and Wholesaler Requirements.
205.423 Purchase, possession, importation, acquisition for resale or sale of tobacco product; remote retail sale; unclassified acquirer; license required; fees; disc or marker attached to vending machine; proof to be furnished with application; surety bond; financial statement; display of license; secondary wholesaler, vending machine operator, and wholesaler requirements. Sec. 3. (1) Except as otherwise provided […]